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Legislative (11 - 20 of 2,248 items)
Credit Reform: Current Method to Estimate Credit Subsidy Costs Is More Appropriate for Budget Estimates Than a Fair Value Approach
GAO-16-41: Published: Jan 29, 2016. Publicly Released: Feb 29, 2016.
The Federal Credit Reform Act of 1990 (FCRA) requires agencies to estimate the cost to the government of extending or guaranteeing credit. This cost, referred to as subsidy cost, equals the net present value of estimated cash flows from the government (e.g., loan disbursements and claim payments to lenders) minus estimated cash flows to the government (e.g., loan repayments, interest payments, fee...
State and Local Governments' Fiscal Outlook: 2015 Update
GAO-16-260SP: Published: Dec 16, 2015. Publicly Released: Dec 16, 2015.
GAO’s State and Local Fiscal SimulationsFiscal sustainability presents a national challenge shared by all levels of government. GAO simulations of long-term fiscal trends in the state and local government sector—published since 2007—have consistently shown that state and local governments face long-term fiscal pressures. Absent any policy changes, the state and local government sector faces...
Information Technology: Library of Congress Needs to Implement Recommendations to Address Management Weaknesses
GAO-16-197T: Published: Dec 2, 2015. Publicly Released: Dec 2, 2015.
In a March 2015 report, GAO identified widespread weaknesses in the Library of Congress's management of its information technology (IT) resources. These weaknesses spanned six IT management–related areas:Strategic planning: The Library had not developed an IT strategic plan that defined what it wants to accomplish with IT and strategies for achieving those results. Such a strategic approach is e...
Highlights of a Forum: Preparing for Climate-Related Risks: Lessons from the Private Sector
GAO-16-126SP: Published: Nov 19, 2015. Publicly Released: Nov 19, 2015.
What Participants SaidDuring the GAO-sponsored forum, participants discussed the following topics:Businesses’ Climate-Related Risks, Actions to Identify and Manage Them, and Justification of Resilience Efforts Forum participants representing businesses across a variety of industries described climate-related risks to their operations, infrastructure, and supply chains. Participants also discusse...
Performance and Accountability Report Fiscal Year 2015
GAO-16-3SP: Published: Nov 16, 2015. Publicly Released: Nov 16, 2015.
Presented is GAO's Performance and Accountability Report for fiscal year 2015. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. The financial information and the data measuring GAO's performance contained in this report are complete and reliable.This report describes GAO’s per...
Patient Protection and Affordable Care Act: Preliminary Results of Undercover Testing of the Federal Marketplace and Selected State Marketplaces for Coverage Year 2015
GAO-16-159T: Published: Oct 23, 2015. Publicly Released: Oct 22, 2015.
Under the Patient Protection and Affordable Care Act (PPACA), health-insurance marketplaces are required to verify application information to determine eligibility for enrollment and, if applicable, determine eligibility for income-based subsidies or Medicaid. These verification steps include reviewing and validating information about an applicant's Social Security number, if one is provided; citi...
Senate Stationery Room Revolving Fund: Audit of Fiscal Year 2014 Cash Receipts and Disbursements
GAO-16-98R: Published: Oct 16, 2015. Publicly Released: Oct 16, 2015.
GAO found that recorded cash receipts of the Senate Stationery Room for fiscal year 2014 were accurate and supported by documentation approved by authorized management. In addition, GAO found that recorded cash disbursements for fiscal year 2014 were accurate, generally supported by documentation approved by authorized management, and consistent with the purpose of the Senate Stationery Room Revol...
Senate Gift Shop Revolving Fund: Audit of Fiscal Year 2014 Cash Receipts and Disbursements
GAO-15-786R: Published: Sep 9, 2015. Publicly Released: Sep 9, 2015.
GAO found that recorded cash receipts and disbursements of the Senate Gift Shop Revolving Fund (Fund) for fiscal year 2014 were accurate and supported by documentation approved by authorized management. In addition, GAO found that cash disbursements for fiscal year 2014 were consistent with the purpose of the Fund. Specifically, GAO found that cash receipts were (1) accurately recorded in the dail...
Capitol Power Plant: Architect of the Capitol Should Update Its Long-term Energy Plan before Committing to Major Energy Projects
GAO-15-436: Published: Sep 3, 2015. Publicly Released: Sep 3, 2015.
The Architect of the Capitol (AOC) implemented many measures since 2008 to manage the energy-related costs of the Capitol Complex (the complex) and has opportunities to further manage these costs. AOC updated some of the Capitol Power Plant's (CPP's) production and distribution systems to reduce energy use and increase efficiency. AOC also implemented measures to reduce energy consumption in the c...
Senate Office of Public Records Revolving Fund: Audit of Fiscal Year 2014 Cash Receipts
GAO-15-709R: Published: Jul 16, 2015. Publicly Released: Jul 16, 2015.
GAO found that the Senate Office of Public Records Revolving Fund's (Fund) total recorded cash receipts of $10,027 for fiscal year 2014 were accurate and supported by documentation. Specifically, GAO found that the receipts were sequentially numbered without gaps and applicable to fiscal year 2014. GAO also found that the Fund's total cash receipt activity for fiscal year 2014 reconciled to the Se...